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Journal ArticleOPEN ACCESS

Debt and earnings management in Indonesia: An issue of free cash-flow or covenant?

  • Prabowo M
  • Winarna J
  • Aryani Y
  • et al.
Jurnal Keuangan dan Perbankan (2020) 24(2)
DOI: 10.26905/jkdp.v24i2.4043
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Abstract

… Temuan tersebut robust terhadap definisi operasional utang. Selanjutnya ditemukan bahwa interaksi antara jenis utang dan likuiditas perusahaan membentuk kontinjensi yang dapat mempengaruhi arah hubungan antara utang dengan manajemen laba …

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APA

Prabowo, M. A., Winarna, J., Aryani, Y. A., Falikhatun, F., & Gantyowati, E. (2020). Debt and earnings management in Indonesia: An issue of free cash-flow or covenant? Jurnal Keuangan Dan Perbankan, 24(2). https://doi.org/10.26905/jkdp.v24i2.4043

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